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This is a Quantitative Study study.

The Influence of Strategic Management Accounting and Tax Awareness on Tax Compliance with Moderating Variables of Organizational Performance

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Quantitative analysis explores tax compliance in MSMEs, revealing gaps in organizational performance's influence.

Strategic management accounting and tax awareness positively affect tax compliance in MSMEs.
Data from 392 MSMEs were analyzed, indicating that organizational performance weakens the tax compliance link.
This study employed a quantitative method using PLS-SEM to explore relationships between defined variables.
Implications underscore the need for improved tax education to boost compliance in the MSME sector.

Dhaniel Hutagalung (2024) studied this question.

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